Tinjauan Kepastian Hukum Perpajakan atas Upaya Hukum Sengketa Terkait Pengampunan Pajak (Tax Amnesty)

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Abstract

The tax amnesty program initiated by the Government in 2016, provides forgiveness in the form of tax write-offs, not subject to administrative and criminal sanctions for taxpayers who report assets that have not been paid tax. In the process of filing a tax amnesty, a new dispute is very likely to arise. This paper discusses how the legal remedies for a Tax Amnesty dispute can be carried out by the Taxpayer? And how are the implications of the issuance of Minister of Finance Regulation No. 165 / PMK.03 / 2017 in terms of the principle of legal certainty? This research uses a juridical-normative method with data collection tools in the form of document studies consisting of primary and secondary legal materials, including interviews with related sources. In the Tax Amnesty Act, all disputes related to Tax Amnesty are resolved through a lawsuit attempt to the Tax Court, while additional provisions in the Minister of Finance Regulation, on SKPKB disputes issued in the case of implementing tax amnesty, are settled through legal remedies as in the General Provisions Act and Taxation Procedures, namely objections, then appeals, or requests for cancellation / reduction of the Tax Assessment Letter, in addition to direct litigation efforts. Therefore, the authors suggest a revised regulation in the form of a revision of Law Number 11 Year 2016 regarding Tax Amnesty, especially in the section on legal remedies
Original languageEnglish
JournalLex Jurnalica
Publication statusPublished - 2020

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